https://www.taxtmi.com/caselaws?id=383203 The Tribunal allowed the appeal, setting aside the Order-in-Appeal and remanding the case for consideration on merits. The decision emphasized the importance of proper service procedures under Section 37C of the Central Excise Act, 1944, requiring service by registered post with acknowledgment due. The lack of evidence confirming delivery of the Order-in-Original raised doubts about the validity of service, leading to the decision for reevaluation based on the appellant's claims of non-receipt and challenges to the service's validity. en-us Fri, 11 Jan 2019 00:00:00 +0530 Fri, 19 Jul 2019 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383203 The Tribunal allowed the appeal, setting aside the Order-in-Appeal and remanding the case for consideration on merits. The decision emphasized the importance of proper service procedures under Section 37C of the Central Excise Act, 1944, requiring service by registered post with acknowledgment due. The lack of evidence confirming delivery of the Order-in-Original raised doubts about the validity of service, leading to the decision for reevaluation based on the appellant's claims of non-receipt and challenges to the service's validity. Case-Laws Central Excise Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383203